United States Third Circuit

In a successful suit against the United States for an estate tax refund, the district court's denial of attorney's fees and costs to the estate is affirmed, where the estate was ineligible for fees and costs because it exceeded the net worth limit under 26 USC section 7430(a), the court rejecting the argument that a charitable trust that was the sole residuary beneficiary under a settlement agreement was the prevailing party as the real party in interest.

Appellate Information

• Decided 04/02/2012
• Published 04/02/2012

Judges

• Van Antwerpen

Court

• United States Third Circuit

Counsel

• For Appellant:
  
• Louis A. Prosperi, Randolph L. Hutter